State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0233 – Accounts Receivable -- Sales of Goods and Services
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Issue Date:

Purpose

Records revenue from sales of goods and services that has been earned but not received. The account may appear in all fund types.

USAS Values

Normal Balance Debit
Account Type Real
GL Posting Level Summary 1 [?]
Summary 1 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.



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